Submitted by Nadir Basilio (nadirsb@uninove.br) on 2017-05-22T17:57:59Z No. of bitstreams: 1 Paulo Ferreira Guimaraes.pdf: 2675378 bytes, checksum: a280aaa9dfb80451dede9aeeb5020a24 (MD5) / Made available in DSpace on 2017-05-22T17:57:59Z (GMT). No. of bitstreams: 1 Paulo Ferreira Guimaraes.pdf: 2675378 bytes, checksum: a280aaa9dfb80451dede9aeeb5020a24 (MD5) Previous issue date: 2017-02-20 / This research, through a case study carried out in a company providing services in the audiovisual area, sought, through the application of sustainable project management, to analyze the influence of innovations on ecoefficiency in events, especially corporate events. The event sector begins to move towards sustainable events, in which the use of recycling techniques, selective collection of waste, conscious use of water, even more with the current water crisis, become increasingly common practices and that corroborate to satisfy the concept of the Triple Bottom Line (TBL). In order to anticipate and mitigate to the maximum the problems that negatively affect and influence the TBL, this study proposed a prior analysis of what is possible to mitigate during the execution of the event and not only treat the post-event, that is. After the generation of waste. One of the ways to achieve this goal is through innovations, which are presented in a dynamic way and promote a constant evolution, whether in equipment or processes. The application of these innovations was the object of study in this work, with the intention of showing how they can be applied to help in the ecoefficiency of the events. With a comparative approach between solutions and equipment that do not use innovations aligned with sustainable demands and others that have such requirements, we sought to analyze how innovations can collaborate with events to become more assertive about what we all seek, not Only in events, but for our planet, which is to use resources in a rational way, so that it does not compromise the needs of future generations. The case study developed through a qualitative and exploratory research sought to find correlations between the innovations and their potential to add value, both to clients contracting the events and to the participants of the same, either through the return on the investment made or through the perception of value observed by the participating public. As a basis for this study framework, several measurements were carried out and analyzed, comparing the proposed solutions, analyzing their collaborative potential for ecoefficiency in events. The main result was a total collaboration of the eco-efficient innovations proposed for sustainability in events. The analyzes showed that all the innovations proposed were totally satisfactory in the two dimensions that cover eco-efficiency, that is, the environmental and the economic. / Esta pesquisa, por intermédio de um estudo de caso realizado em uma empresa prestadora de serviços na área de audiovisual, buscou, por meio da aplicação da gestão de projetos sustentáveis, analisar a influência das inovações sobre a ecoeficiência em eventos, em especial eventos corporativos. O setor de eventos começa a ter uma movimentação em busca de eventos sustentáveis, nos quais o uso de técnicas de reciclagem, coleta seletiva de resíduos, uso consciente das águas, ainda mais com a crise hídrica atual, tornam-se práticas cada vez mais usuais e que corroboram para satisfazer o conceito do Triple Bottom Line (TBL). Com o objetivo de se antecipar e mitigar ao máximo os problemas que atingem e influenciam de forma negativa o TBL, este estudo propôs uma análise prévia do que é possível se mitigar durante a execução do evento e não tratar somente o pós-evento, ou seja, após a geração dos resíduos. Uma das formas de alcançar este objetivo é por meio das inovações, as quais se apresentam de forma dinâmica e promovem uma constante evolução, sejam elas nos equipamentos ou nos processos. A aplicação dessas inovações foi o objeto de estudo neste trabalho, com o intuito de mostrar como as mesmas podem ser aplicadas para ajudar na ecoeficiência dos eventos. Com uma abordagem comparativa entre soluções e equipamentos que não utilizam inovações alinhadas com as demandas sustentáveis e outros que possuam tais requisitos, buscou-se analisar como as inovações podem colaborar com os eventos para que se tornem mais assertivos em relação ao que todos buscamos, não só nos eventos, mas sim para o nosso planeta, que é utilizar os recursos de forma racional, para que não se comprometa as necessidades das gerações futuras. O estudo de caso desenvolvido por meio de uma pesquisa qualitativa e exploratória procurou encontrar correlações entre as inovações e seu potencial de agregar valor, tanto aos clientes contratantes dos eventos como aos participantes dos mesmos, seja por meio do retorno sobre o investimento realizado ou pela percepção de valor observada pelo público participante. Como base deste arcabouço de estudo foram realizadas e analisadas diversas medições, comparando as soluções propostas, analisando seu potencial colaborativo à ecoeficiência em eventos. Como principal resultado, identificou-se uma total colaboração das inovações ecoeficientes propostas para a sustentabilidade em eventos. As análises desenvolvidas mostraram que todas as inovações propostas foram totalmente satisfatórias nas duas dimensões que abrangem a ecoeficiência, ou seja, a ambiental e a econômica.

A adoção de rotas tecnológicas ambientalmente sustentáveis é uma estratégia acertada para empresas que queiram manter ou melhorar suas posições de mercado e contribuir para a prevenção e adaptação às mudanças climáticas globais. É nessa perspectiva da inovação e da sustentabilidade que este estudo avaliou a influência da cooperação em P&D e das ecoinovações sobre o desempenho socioeconômico de 221 fabricantes de produtos elétricos e eletrônicos. As teorias de Gaia, do Holismo e a teoria evolucionária da inovação predominantemente orientaram o estudo. Os dados foram coletados em 2017 e processados via SmartPLS®3. Por meio da técnica de Modelagem de Equações Estruturais o modelo conceitual do estudo foi validado com 99% de confiabilidade (p<0,01), demonstrando com originalidade que a cooperação em P&D e as ecoinovações explicaram satisfatoriamente em 51,3%o desempenho socioeconômico das empresas pesquisadas. Três hipóteses comprovaram que a cooperação em P&D com parceiros tecnológicos influenciou positivamente a introdução de ecoinovações de produto, ecoinovações de processo e ecoinovações organizacionais nas empresas investigadas. Duas hipóteses comprovaram que ecoinovações de produto e ecoinovações organizacionais influenciaram positivamente o desempenho socioeconômico das empresas. Uma hipótese não comprovada demonstrou que ecoinovações de processo não influenciaram positivamente o desempenho socioeconômico das empresas. Dos atributos de ecoinovação, três não foram validados estatisticamente: a simplificação das embalagens, a simplificação da construção e a eficiência energética dos produtos desenvolvidos. Apesar de os atributos não validados demonstrarem atraso tecnológico dos produtos elétricos e eletrônicos, há predominância de uma rota tecnológica ambientalmente sustentável nas empresas, o que é um visível diferencial competitivo. São notáveis as implicações deste estudo a partir dos emergentes paradigmas da economia circular e da economia verde. Se cooperação em P&D e ecoinovações permitiram resultados socioeconômicos satisfatórios, em empresas distintas usuárias de minerais e de energia elétrica, então cai por terra o paradigma da inovação poluidora, que ignora que recursos naturais são finitos. Fica evidente que o paradigma Triple Bottom Line, que considera o equilíbrio entre as dimensões ambiental, social e econômica, possui base viável para a indústria do terceiro milênio. Emerge nas empresas a responsabilidade de ancorar a mudança tecnológica em todos os elos de suas cadeias de valor, desde a extração de matérias primas da natureza até a educação de consumidores para o uso e descarte consciente de produtos. É possível sugerir que não corrigir a rota tecnológica baseada no paradigma econômico dos excessos sobre os recursos planetários pode ser qualificado como responsabilidade corporativa de lesa ao Planeta. Ademais, indústrias e cadeias de valor de base poluidora parecem estar fadadas ao desaparecimento. Os resultados deste estudo são restritos à amostra de indústrias investigadas no Brasil. Temas com potencial de pesquisa emergem em simbiose e biomimética industrial, sistemas de ecoinovação em Smart Cities, ecoinovação social, ecoinovação de marketing e ecoinovações na Indústria 4.0. / The adoption of environmentally sustainable technology routes is a sound strategy for companies that want to maintain or improve their market positions and contribute to the prevention and adaptation to global climate change. In this perspective of innovation and sustainability, this study evaluated the influence of cooperation in R & D and of eco-innovations on the socioeconomic performance of 221 manufacturers of electric and electronic products. The theories of Gaia, Holism and the evolutionary theory of innovation predominantly guided the study. Data were collected in 2017 and processed via SmartPLS®3. Through the Structural Equation Modeling technique, the conceptual model of the study was validated with 99% reliability (p<0,01), showing with originality that the cooperation in R & D and the eco-innovations satisfactorily explained the socio-economic performance of the companies surveyed in 51.3%.Three hypotheses have proved that cooperation in R & D with technological partners positively influenced the introduction of product eco-innovations, process eco-innovations and organizational eco-innovations in the companies investigated. Two hypotheses have shown that product eco-innovations and organizational eco-innovations have positively influenced the companies\' socioeconomic performance. An unproven hypothesis showed that process eco-innovation has not positively influenced the companies\' socioeconomic performance.From the eco-innovation attributes, three have not been statistically validated: the simplification of packaging, the simplification of construction and the energy efficiency of developed products. Although the non-validated attributes demonstrate technological backwardness of the electrical and electronic products, there is a predominance of an environmentally sustainable technological route in companies, which is a visible competitive edge. The implications of this study are noteworthy from the emerging paradigms of the circular economy and of the green economy. If cooperation in R & D and eco-innovations have enabled satisfactory socioeconomic outcomes, in companies which are distinct users of minerals and electricity, then it falls down the paradigm of polluting innovation that ignores that natural resources are finite. It is clear that the Triple Bottom Line paradigm, which considers the balance between the environmental, social and economic dimensions, has a viable basis for the industry of the third millennium. Companies have the responsibility to anchor technological change at every link in their value chains, since the extraction of raw materials from nature up to the education of consumers for the conscious use and disposal of products. It is possible to suggest that not correcting the technological route based on the economic paradigm of excesses on the world\'s resources can be qualified as a harmful corporate responsibility to the Planet.In addition, polluter-based industries and value chains seem to be doomed to disappear. The results of this study are restricted to the sample of industries investigated in Brazil. Topics with potential for future research emerge in symbiosis and industrial biomimetics, eco-innovation systems in Smart Cities, social eco-innovation, marketing eco-innovation and eco-innovations in Industry 4.0.

Bakgrund och problemdiskussion: Hållbarhet har blivit ett växande samtalsämne och ett ökat tryck på hållbarhet har lett till att ett lagkrav har tillsatts för att företag ska redovisa hållbarhet i årsredovisningen. Bland annat har GRI tagit fram riktlinjer för en tydlig struktur för hållbarhetsredovisningen men problemet är att företaget jobbar med olika intressenter och använder sig av olika indikatorer vid redovisningen vilket i sin tur gör det svårt att jämföra olika hållbarhetsredovisningar med varandra. Syfte och frågeställning: Syftet med denna studie är att undersöka vad svenska börsnoterade företag presenterar i sina hållbarhetsrapporteringar. Vidare är syftet att bidra till en ökad förståelse kring hur olika företags hållbarhetsrapportering skiljer sig åt innehållsmässigt både över tid och mellan branscher. Studiens svarar bland annat på frågeställningen om kring hur innehållet i hållbarhetsrapporterna har förändrats mellan 2015 och 2020. Metod: För att besvara studiens frågeställning genomförs en kvantitativ innehållsanalys på totalt tjugo olika företags hållbarhetsrapporteringar. I studien valdes granskning av börsnoterade företag från fyra olika branscher, totalt fem företag från varje bransch. För innehållsanalysen används ett kodningsschema som skapats utifrån kategorierna ekonomiskt, miljömässigt och socialt. Kategorierna är tagna från Triple Bottom Line. Analysen genomförs som en kvantitativ analys enligt ordmetoden och observerar samt markerar begrepp och ord som kan kopplas till kategorierna i kodningsschemat. I studien undersöks även ifall det finns någon statistiskt signifikant korrelation mellan antalet sidor som företagen presenterar och antalet observationer som gjorts. Empiri och slutsats: Resultatet från studien tyder på att företagens fokus i redovisningen har skiftat från social hållbarhet 2015 till att den miljömässiga hållbarheten istället är den kategori som presenteras mest frekvent 2020. Innehållsmässigt i företagens redovisning är det i princip samma begrepp som används de båda åren. Det är endast inom den miljömässiga kategorin som nya begrepp eller att vissa miljömässiga delar har blivit ett större avsnitt i företagens rapportering. Från studien är den största skillnaden mellan åren omfattningen av företagens redovisning, antalet observationer och sidor ökade från 2015 till 2020. Korrelationen mellan variablerna visar även statistisk signifikans. / Background and problem discussion: Sustainability has become a growing topic of discussion and an increased pressure on sustainability has led to a legal requirement being added for companies to report sustainability in the annual report. Among other things, GRI has developed guidelines for a clear structure for sustainability reporting, but the problem is that the company works with different stakeholders and uses different indicators in the reporting, which in turn makes it difficult to compare different sustainability reports with each other.     Purpose and question: The purpose of this study is to investigate what Swedish listed companies present in their sustainability reports. Furthermore, the purpose is to contribute to an increased understanding of how different companies' sustainability reporting differs in content both over time and between industries. The purpose of the study is also to answer the questions about how the content of the sustainability reports has changed between 2015 and 2020.    Method: To answer the study's question, we carry out a quantitative content analysis of a total of twenty different companies' sustainability reporting. In the study, we have chosen to examine listed companies from four different industries, a total of five companies from each industry. For the content analysis, we will use a coding scheme that we do ourselves where we start from the categories economically, environmentally, and socially. The categories are taken from the triple bottom line. The analysis is performed as a quantitative analysis according to the word method where we observe and mark concepts and words that we link to the categories in our coding scheme. The study also examines whether there is any statistically significant correlation between the number of pages that companies present and the number of observations made.     Empirical data and conclusion: The results from the study indicate that the companies 'focus in the report has shifted from social sustainability in 2015 to that environmental sustainability is instead the category that is presented most times in 2020. In terms of content in the companies' accounts, the two concepts are used in the same way. the years. It is only in the environmental category that we find new concepts or that certain environmental parts have become a larger section in the companies' reporting. From the study, what distinguishes most between the years is the scope of companies' accounts, the number of observations and pages increased remarkably from 2015 to 2020. The correlation between the variables also shows statistical significance.

Introduction: Sustainability issues are getting more and more attention. A common framework for working with sustainability is based on the three dimensions of social sustainability, environmental sustainability and economic sustainability. The goal of the sustainability model is to achieve a balance between the dimensions. Although sustainability models have been known for decades, companies find it difficult to strike a balance, as the economic dimension tends to set the agenda for the other two. Consequently, it seems easier to work with sustainability in theory than in practice. One reason for this may be that the companies have many stakeholders to consider. The digital infrastructure is making the market more and more global.   Problem discussion: The marketplace is changing, both for those who choose to apply the new technology as well as for those who choose to stand outside. New electronic solutions create new opportunities for both businesses and consumers. Sustainability aspects of the electronic B2C (Business to Consumer) commerce have been studied before, but there is a knowledge gap in the electronic B2B (Business to Business) commerce and especially in relation to sustainability. This is even though it is expected to increase more than B2C commerce on the internet.   Purpose: The purpose is to increase the understanding of the relationship between the export companies' electronic B2B commerce and their sustainability work based on the three dimensions; social sustainability, environmental sustainability and economic sustainability.   Method: The qualitative study was conducted as a case study. The sample has been Swedish, exporting companies in Malaysia. Informants from each case company have been interviewed.   Results and conclusion: All the companies in the case study are actively working on sustainability issues inspired by the three dimensions of social, environmental and economic sustainability. The result shows that few Swedish exporting companies in Malaysia are working with electronic B2B commerce. This is mainly because traditional sales dominate. For the companies that have implemented electronic B2B commerce, there are contradictions, in particular, between the economic sustainability dimension and the social sustainability dimension. / Introduktion: Hållbarhetsfrågor får allt mer uppmärksamhet. Ett vanligt ramverk för att arbeta med hållbarhet utgår från de tre dimensionerna social hållbarhet, miljömässig hållbarhet och ekonomisk hållbarhet där målet med hållbarhetsmodellen är att uppnå en balans mellan dimensionerna. Trots att hållbarhetsmodeller funnits i decennier så har företag svårt att hitta en balans, då den ekonomiska dimensionen tenderar att sätta agendan för de övriga två dimensionerna. Det verkar således enklare att arbeta med hållbarhet i teorin än i praktiken. En orsak till detta kan vara att företagen har många intressenter att ta hänsyn till. Den digitala infrastrukturen gör att marknaden blir allt mer global.    Problemdiskussion: Marknaden förändras, både för de som väljer att applicera den nya tekniken likväl för de som väljer att stå utanför. Nya elektroniska lösningar skapar nya möjligheter för både företag och konsumenter. Hållbarhetsaspekter av den elektroniska B2C (Business to Consumer) handeln är studerad men det finns en kunskapslucka inom elektronisk B2B (Business to Business) handel och framförallt hållbar sådan. Detta trots att den förväntas att gå om B2C handeln på internet.   Syfte: Syftet är att öka förståelsen för relationen mellan exportföretagens elektroniska B2B handel och deras hållbarhetsarbete utifrån de tre dimensionerna social hållbarhet, miljömässig hållbarhet och ekonomisk hållbarhet.   Metod: Den kvalitativa undersökningen har genomförts som en fallstudie. Urvalet har varit svenska, exporterande företag i Malaysia. Informanter från respektive fallföretag har intervjuats.   Resultat och slutsats: Samtliga av fallföretagen arbetar aktivt med hållbarhetsfrågor inspirerade av de tre dimensionerna social, miljömässig och ekonomisk hållbarhet. Resultatet visar en låg användning av elektronisk B2B handel bland de svenska exporterande företagen. Detta främst på grund av att traditionell försäljning dominerar. För de företag som implementerat elektronisk B2B handel så finns det motsättningar framförallt mellan den ekonomiska hållbarhetsdimensionen och den sociala hållbarhetsdimensionen.

In today's society, the linear economy dominates. As a result of the earth’s limited resources, an ever-increasing focus is on the need for companies to become sustainable. One concept that has become more prevalent in this context is the Triple Bottom Line, which emphasizes the importance of a balance between people, profit, and planet. In manufacturing industries, circular economy can be a way to reach sustainability and the Triple Bottom Line. However, many companies prioritize quality and profitability. The Business Excellence Model is a business model that focuses on quality and achieving business excellence. However, many consider that quality and business excellence do not go hand in hand with sustainability and circular economy. The purpose of the study was to understand how the manufacturing industry, through its Business Excellence Model, can contribute to a more sustainable future by using circular economy in its business development. This was done by expanding existing theories of Business Excellence Model and exploring how manufacturing companies can integrate a Triple Bottom Line perspective with the help of circular economy. A qualitative method was used to conduct the study and data collection was done through semi-structured interviews with researchers and professionals in relevant areas. Based on the theory, a conceptual model was developed that links the theoretical framework. The empirical results of the interviews were then compared against existing theories to answer the research questions. The study resulted in seven factors that can be important to keep in mind for a Triple Bottom Line Business Excellence Model. These factors are clear and committed leadership, committed and loyal employees, customers and stakeholders, collaboration, long-term perspective, a holistic perspective, and sustainable business. Some of these factors already existed in the excellence models, while others were added. There were also three strategies that should be considered to make a successful shift from Single Bottom Line to Triple Bottom Line. These strategies were: changing management strategy, expanding the perspective, and finding a way to do business of sustainability. The conclusion that could be drawn from this is that manufacturing companies may be facing a paradigm shift where they must realize that they can make money and do business on sustainability. / I dagens samhälle dominerar den linjära ekonomin och till följd av jordens begränsade resurser riktas ett allt större fokus mot att företag måste bli hållbara. Ett koncept som har blivit alltmer förekommande i detta sammanhang är Triple Bottom Line som betonar vikten av en balans mellan ekonomisk, miljömässig och social hållbarhet. Inom tillverkande industrier kan cirkulär ekonomi vara en väg för att nå hållbarhet och specifikt Triple Bottom Line. Många företag prioriterar dock kvalitet och lönsamhet. Business Excellence Model är en affärsmodell som fokuserar mycket på kvalitet och att uppnå så kallad business excellence. Många anser emellertid att kvalitet och business excellence inte går ihop med hållbarhet och cirkulär ekonomi. Syftet med studien var att förstå hur tillverkningsindustrin, genom sin Business Excellence Model, kan bidra till en mer hållbar framtid med hjälp av cirkulär ekonomi i sin verksamhetsutveckling. Det genom att expandera existerande teorier om Business Excellence Model och undersöka hur tillverkande företag kan integrera ett Triple Bottom Line-perspektiv med hjälp av cirkulär ekonomi. En kvalitativ metod användes för att genomföra studien och datainsamling skedde genom semistrukturerade intervjuer med forskare och yrkesverksamma inom relevanta områden. Utifrån teorin togs det fram en konceptuell modell som kopplar samman det teoretiska ramverket. Det empiriska resultatet från intervjuerna jämfördes därefter mot existerande teorier för att svara på de formulerade forskningsfrågorna. Studien resulterade i sju faktorer som kan vara viktiga att ha i åtanke för en Triple Bottom Line Business Excellence Model. Dessa faktorer är tydligt och engagerat ledarskap, engagerade och lojala medarbetare, kunder och intressenter, samarbete, långsiktighet, helhetsperspektiv och hållbara affärer. Vissa av dessa faktorer existerade redan i excellence-modellerna, medan andra tillkom som nya. Det uppkom även tre strategier som bör beaktas för att göra ett lyckat skifte från Single Bottom Line till Triple Bottom Line. Strategierna är: ändra ledningsstrategi, vidga perspektivet och hitta ett sätt att göra business av hållbarhet. Slutsatsen som kunde dras utifrån detta är att tillverkande verksamheter står inför ett eventuellt paradigmskifte där de måste inse att man kan tjäna pengar på och göra business av hållbarhet.

Hållbarhet är ett viktigt koncept i dagens samhälle där TBL teorin blivit allt mer använd av företag. TBL teorin är uppdelad i tre perspektiv, people, planet och profit. Digitaliseringen av revisionsbranschen har på senare tid genomgått stora förändringar. Informations och kommunikationsteknologier (IKT) är ett område inom digitalisering som används flitigt inom revision. Frågan om IKT påverkar revisorns hållbara arbete utifrån TBL teorin har vi inte funnit någon forskning om. För att undersöka syftet med studien har en kvantitativ ansats applicerats och data har samlats in via en webbaserad enkätundersökning vilket revisorer och revisorsassistenter på olika revisionsbyråer deltagit i. Enkätens frågor formulerades utifrån den beroende variabeln revisorns hållbara arbete och den oberoende variabeln IKT. Enkäten undersökte även fyra kontrollvariabler. Resultatet från studien visar på att IKT har en positiv påverkan på revisorns hållbara arbete. Inga kontrollvariabler påverkar sambandet mellan IKT och revisorns hållbara arbete. Dessutom anser revisorer att people, planet och profit är viktiga begrepp och arbetar mycket med samtliga. Profit anses dock vara viktigast och planet anses vara minst viktig. Tidsramen för att slutföra studien och revisorernas högsäsong har begränsat enkätens svarsfrekvens. Detta är något som framtida forskning bör ha i åtanke för att kunna undersöka ämnet ytterligare. / Sustainability is an important concept within today’s society whereas the TBL theory has become increasingly useful by companies. The TBL theory is divided into three perspectives which are people, planet and profit. Lately digitalization of the accounting profession has been through some big changes. Information and communication technologies (ICT) is a field within digitalization that is used diligently within audit. The question if ICT effects the auditors sustainable work using the TBL theory is something that we have not found any research about. To examine the purpose of the study a quantitative approach has been applicated and data has been collected using an online survey that auditors and auditor assistants on different firms has been a part of. The surveys questions were formulated from the dependent variable, the audits sustainable work and the independent variable, ICT. The survey also examined four control variables. The result from the study showed that ICT has a positive effect on the auditors´ sustainable work. Where no control variables effected the correlation between ICT and the auditors´ sustainable work. The auditors also consider people, planet and profit to be important concepts and works a lot with all of them. Profit, however, is considered the most important and planet is considered the least important. The time frame to finish the study and the peak season for auditors has limited the surveys response rate. This is something that future research should consider to be able to investigate the subject further.

Sustainability is one of the main drivers today for change in the world, many organisations are trying to be sustainable in their own way. One of the ways to do this is to integrate sustainability, or the triple bottom line (TBL), in their decision-making. This study concerns developing decision criteria for an NPO operating within the recycling- and waste management sector, to be applied in a project portfolio selection framework. Thus, the purpose of the study is to support decision-making that will promote sustainability by developing decision criteria. Consequently, the main research question for the study is: which criteria assure project selection aligned with TBL? The decision criteria were developed by following the five-step approach for developing criteria by Tillman and Cassone (2012). The research is designed as a qualitative single case study and the research questions are answered by conducting semi-structured interviews. The study has shown that by combining TBL and the five-step approach, criteria were able to be developed promoting all three dimensions of TBL. However, combining TBL and the five-step approach did imply some changes and adjustments to the original five-step approach. Hence, the discussion provides an outline of a suggested framework that integrates the TBL approachinto the development of decision criteria and metrics. / Hållbarhet är en av de viktigaste drivkrafterna för förändring i världen idag och olika organisationer försöker vara hållbara på sitt eget vis. En strategi att göra detta är att integrera hållbarhet, eller triplebottom line (TBL), i sitt beslutsfattande. Denna studie handlar om att utveckla beslutskriterier för tillämpning i ett ramverk för projektportföljstyrning för en icke vinstdrivande organisation som arbetar inom sektorn för återvinning och avfallshantering. Syftet med studien är således att stödja beslutsfattande som främjar hållbarhet genom att utveckla beslutskriterier. Följaktligen är den huvudsakliga forskningsfrågan för studien: vilka kriterier säkerställer att val av projekt är i linje med TBL? Beslutskriterierna utvecklades genom att följa tillvägagångssättet för en femstegsmetod för att utveckla kriterier av Tillman och Cassone (2012). Studien är utformad som en kvalitativ fallstudie och forskningsfrågorna besvaras genom semistrukturerade intervjuer. Studien har visat att genom att kombinera TBL och femstegsmetoden utvecklades kriterier som främjar alla tre dimensioner av TBL. Att kombinera TBL och femstegsmetoden innebar dock vissa förändringar och justeringar av den ursprungliga femstegsmetoden. Diskussionen presenterar därför ett förslag på ett ramverk som integrerar TBL i utvecklingen av beslutskriterier och mätetal.

[pt] Organizações industriais têm investido na implantação de uma logística sustentável, que busca coordenar as atividades da cadeia de suprimentos visando parâmetros econômicos (e.g., minimização de custos, maximização das receitas), minimizando impactos no meio ambiente e estimulando o desenvolvimento social. A importância dos aspectos ambientais, econômicos e sociais, pilares do triple bottom line, na prática da logistica sustentável está diretamente relacionada aos impactos gerados no desempenho da organização. O sucesso deste desempenho também está associado à adoção da abordagem das dimensões Humana, Tecnológica e Organizacional (HTO), que vem sendo utilizada na análise de diversas facetas da gestão da cadeia de suprimentos. Diante desse cenário, o objetivo principal dessa dissertação de mestrado é desenvolver um artefato de gestão através de um framework concebido a partir de um modelo CMO com enfoque na logística sustentável por meio da incorporação das dimensões HTO, sob a perspectiva do TBL. A visão de sustentabilidade assumida engloba os pilares do TBL. O modelo proposto foi desenvolvido a partir de uma revisão de escopo, adicionando uma etapa final de consulta a especialistas da indústria de forma a aperfeiçoar e validar o modelo proposto. Os resultados da pesquisa indicam a carência de estudos que incorporem as dimensões do HTO, na perspectiva da TBL, reforçando assim a necessidade de criação de artefatos de gestão logística sustentável para estimular a disseminação desses conceitos, estimular novas pesquisas científicas nesta linha, bem como servir para um artefato de gestão para profissionais da área, que veem a logística sustentável como uma oportunidade de criação de valor para seus stakeholders. / [en] Industrial organizations have invested in the implementation of sustainable logistics, which seeks to coordinate the supply chain activities aiming at economics parameters (e.g., cost minimization, budget maximization), minimizing impacts on the environment and stimulating social development. The importance of the environmental, economic and social aspects, pillars of the triple bottom line, in the practice of sustainable logistics is directly related to the impacts generated in the performance of the organization. The success of this performance is also associated with the adoption of the Human, Technological and Organizational (HTO) dimensions approach, which has been used in the analysis of several facets of supply chain management. Given this scenario, the main objective of this master dissertation is to develop a management artifact through a framework conceived from a CMO model focusing on sustainable logistics through the incorporation of hto dimensions, from the perspective of TBL. The assumed view of sustainability encompasses the TBL pillars (i.e., economic, environmental, and social). The proposed model was developed from a scoping review, adding a final step of consulting experts from the industry towards improving and validating the proposed model. The research results indicate the lack of studies that incorporate the HTO dimensions from the TBL perspective, thus reinforcing the need to create sustainable logistics management artifacts to encourage the dissemination of these concepts, stimulate new scientific research in this research stream, as well as to serve as to serve as management artifact for professionals in the area, who see sustainable logistics as an opportunity to create value for their stakeholders.

Bakgrund Hållbarhetsarbete har aktualiserats inom samhället där intressenter och konsumenter förväntar sig ett hållbart ansvarstagande hos företag. I korrelation med denna ökning har även tillväxt av den digitala handeln satt extra press på företags försörjnings- och distributionskedjor för att möta kundens efterfrågan på kundservice samt förväntan om hållbarhet. Tidigare forskning visar på ett stort fokus på hållbarhet inom logistik men begränsat med litteratur gällande lagerverksamhet. Syfte Syftet med denna uppsats var att med utgångspunkt ur ett företagsperspektiv, granska hållbarhetsperspektivet vad gäller såväl operativa arbetsuppgifter som strategiska aktiviteter inom lagerverksamhet. Metod För att svara på frågeställningen utgår uppsatsen från en kvalitativ forskningsmetod. Datainsamlingen gjordes genom elva semistrukturerade intervjuer. Uppsatsen utgår ifrån företagsperspektiv och grundar sig i ett urval av svenska företag verksamma inom handel och logistik. Slutsats Uppsatsen visar på att det finns väletablerade arbetssätt inom social och ekonomisk hållbarhet. Däremot har de miljömässiga hållbarhetsinsatserna idag ingen tydlig uppföljning vad gäller lagerverksamhet, flera punktinsatser kan dock identifieras. Det framkommer en brist på tydliga bedömningsmodeller, förhållningssätt och uppföljning vad gäller miljö inom lagerverksamhet. Uppsatsen visar dock på ett tilltagande intresse för att fortsatt integrera lagerverksamhetens aktiviteter i företagens miljöarbete. / Background The focus on sustainability has increased in society, where stakeholders and consumers expect sustainable corporate responsibility. In correlation with this increase, growth of digital commerce put further pressure on corporate supply and distribution chains to meet customers' demand for customer service and the expectation of sustainability. Previous research show a strong focus on sustainability within logistics, but literature regarding warehousing in relations to sustainability is limited. Purpose The purpose of this thesis is based on a business perspective, to review the perspective of sustainability within operational tasks and strategic activities within warehouse operations. Method To answer the question, the essay is based on a qualitative research method. The data collection was done through 11 semi-structured interviews. The thesis applies a business perspective, hence the selection of representatives from Swedish companies active within commerce and logistic sector. Conclusion In conclusion, this essay shows a well-established way of working within measures and activities concerning social and economic sustainability. Further the thesis show deficiency regarding environmental sustainability where it shows a lack of indicators within the monitoring of ecologic improvements regarding warehousing. Despite this, several separate initiatives emerge within the continuous improvement concerning warehouse activities, where assessment models and approaches within environmental monitoring are requested. However, the studie show a growing interest in continuing to integrate warehousing operations into environmental development.

Environmental issues are an increasing concern for various stakeholders in the mining industry. To address these concerns, managements of mining companies should embrace sustainable mining practices in their daily decision making processes. Internal decision making processes are strongly dependent on the quality of data included in reports used by management. Currently environmental issues are only considered as a separate item which is attached to the annual financial statements. No link is made between the environmental performance of the mine and the economic performance that is achieved. To achieve greater acknowledgement by management of the importance of controlling environmental costs on a daily basis, environmental costs need to be identifiable in internal management reports, including management accounting reports. Various methods are available with which the value of environmental inputs and outputs can accurately be determined. If these values are correctly integrated into information systems, reporting these environmental costs will be possible, allowing a mining company to consider triple-bottom-line reporting. The goal of this study is to assist mining companies, specifically platinum mining, in measuring and reporting on environmental costs by setting up a framework. This framework will be formulated by means of conducting a thorough study of the recent and current literature pertaining to the measurement methods of environmental costs upon which a comparison will be drawn between this theory and the actual measurement and reporting of environmental costs by means of case study research. A gap analysis has identified the problems that platinum mines are experiencing, and consequently, the framework created will assist platinum mines in introducing the reporting of environmental costs. A case study on a platinum mine was done in order to evaluate the current measurement methods and reporting on environmental costs. The collected data was analysed through explanation building and an organisational-level logic model was developed in order to understand the reasons that costs are recorded and reported on by using the method currently applied in the case study principal. This organisational-level logic model will assist in identifying problems within the current costing method in relation to environmental cost measurement and reporting. The findings identified by the case study were compared to the theory underlying environmental management accounting after which a gap analysis identified the problems that platinum mines experience. Based on the findings of the gap analysis, a framework was developed to assist platinum mines in closing the gap that has been identified. The framework, if applied within an organisation will assist mining companies in expanding their current reporting on environmental issues to an in-depth review of environmental impacts which can be linked to the achievement of economic performance. This will allow a step forward in triplebottom- line reporting as the value of environmental costs has been identified as the missing link in current financial reports. The framework could not be tested as the application of the framework requires a procedural change within the organisation which needs to be approved at top management level. This limitation does, however, open the possibility for a follow up study. Additional reporting on environmental costs will help management in adding value and quality to daily and overall decision making processes. This hypothesis can be tested in possible future studies which involve multiple-case studies and which will extend the framework to include a decision making matrix. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014